Finance Act, 1992
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Temporary exemption from registration. |
135.—A vehicle which is temporarily brought into the State may be exempted by the Commissioners from the requirement to be registered, in such manner and subject to such conditions, restrictions and limitations as the Minister may prescribe by regulations made by him under section 141 if the vehicle is— | |
(a) brought into the State by a person established outside the State for his private or business use, | ||
(b) brought into the State solely for the purpose of a competition, exhibition, show, demonstration, or similar purpose and is not intended to be sold or offered for sale in the State and is intended to be taken out of the State on the fulfilment of such purpose, or | ||
(c) designed or specially adapted as professional equipment brought into the State by a person established outside the State for use exclusively by such person or under his personal supervision. |